SARS vs Erasmus – The R in GAAR may just stand for “redirect”
Overview
A summary of the Commissioner for the South African Revenue Service v Erasmus (864/2024) [2026] ZASCA 22 (5 March 2026) case in which the Court had to decide whether SARS has coloured with the ambit of Rule 31 of Uniform Rules of the Court.
| Author | SAICA (Nomvula Masehla: Lead) |
|---|---|
| Division | Tax |
| Keywords | Erasmus GAAR Rule 31 ground for objection |
| Categories | Tax |
| Date | 16 March 2026 |
| File |